sions by Acts Numbered Fourteen hundred and ninety-seven and Fifteen hundred and ten, which material shall, in fact, be so used, shall be admitted free of duty under the following rules and regulations. SEC. 2. All such materials shall be imported through some regular port of entry in the Philippine Islands, and there shall be presented to the collector of customs of the port through which such materials are imported a free entry in duplicate, similar to the form prescribed for Government importations. There shall be filed with such free entry a commercial invoice in the usual form, specifying in detail the kind of materials imported and the value thereof. There shall also be filed with each free entry for railroad material a certificate in writing signed by the representative or agent of the railroad company to the effect that the material for which free entry is sought is to be used in the construction and equipment of a line of railroad chartered by an Act of the Philippine Commission, giving the number of the Act, that no other use or disposition of the material will be allowed or permitted, and that if any other disposition is contemplated immediate notice thereof will be given to the Insular Collector of Customs, and the material held subject to his order, until the duties thereon have been assessed and collected. SEC. 3. These provisions for the free entry of railroad material shall apply only to such material as is imported for the purpose of construction and equipment, and shall not extend or apply to any portion of such lines, or to any material or supplies therefor, after the same shall be constructed and equipped as provided for in section one of this Act. SEC. 4. In case the Insular Collector of Customs shall be in doubt as to whether any article sought to be imported free of duty under this Act is entitled to said exemption, he may submit the question in writing to the Supervising Railway Expert, who shall thereupon examine the same, and certify to the Insular Collector of Customs whether the expenditure by the railroad for said article will, in his opinion, be allowed as a proper item in the cost of construction under section one, subsection numbered nine of Act Numbered Fourteen hundred and ninety-seven, and section four, paragraphs (c) and (d) of Act Numbered Fifteen hundred and seven, in case the road is one upon which interest on bonds is guaranteed by the Government; or, in case of nonguaranteed roads, the Supervising Railway Expert shall certify to the Insular Collector of Customs whether, in his opinion, said article is a proper charge against the construction and equipment of a railroad. SEC. 5. The exemptions provided by this Act shall not be construed to extend or apply to articles of any kind purchased from funds other than those of the railroad company, or of one of its contractors or subcontractors; nor to articles which are intended for the personal use of officers or employees of any such company, whether the same are purchased from funds of such company or not. SEC. 6. All material, supplies, or articles of whatever kind and nature, imported and passed free of duty under the provisions of this Act which shall not be used in the construction or equipment of a line of railroad, and all used construction machinery and equipment above that which can be reasonably used in the maintenance. 11027-WAR 1907-VOL 10-3 and operation of the road shall be inventoried and assessed for duty upon the completion of the construction and equipment of the line of railroad for which such material, supplies, articles, or machinery were imported: Provided, That used construction machinery and equipment shall be assessed for duty at a valuation to be fixed thereon by the Insular Collector of Customs. SEC. 7. Nothing contained in this Act shall be construed to affect, repeal, or amend the existing laws or regulations in regard to protests against and appeals from adverse decisions of the Insular Collector of Customs. SEC. 8. Whenever free entry is requested for any materials or articles which, in the opinion of the Insular Collector of Customs, are not entitled to exemption from duty under the terms of this Act, that officer is authorized, after making due examination and appraisement and ascertaining the amount of duties found to be due on said materials or articles, to admit the same without payment of the duties, and to deliver the same to the railway company or its representatives, notifying them, in writing, that said materials or articles are found to be dutiable, that the duties thereon amount to a certain sum, stating the sum, that the same have been passed and delivered without payment of the duty, in accordance with this section, and that due report of his decision and the amount of duties found to be due will be made to the Governor-General, in order that the question of their dutiability may be adjusted and decided by him in conformity with subsection numbered nine of section one of Act Numbered Fourteen hundred and ninety-seven. It shall thereupon become the duty of the Insular Collector of Customs promptly to notify the Governor-General in writing of the above facts and to hold the free entry and invoice and all other papers connected with the case in his office subject to the orders of the Governor-General and until final adjustment of the question is had. Nothing in this section contained shall be construed to alter or amend the rights of the Insular Auditor under the Accounting Act or any amendment thereto, or under any other Act of the Philippine Commission. SEC. 9. The Insular Collector of Customs is hereby authorized to prescribe suitable and necessary regulations for carrying out the purposes of this Act, not inconsistent with the terms hereof, and collectors of customs at subports of entry in the Philippine Islands are hereby authorized to grant free entry of railroad materials and supplies, the exemption of which from duty under this Act may be questioned by them, under the general direction and supervision of the Insular Collector of Customs. SEC. 10. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred. SEC. 11. This Act shall take effect on its passage. Enacted, December 7, 1906. [No. 1567.] AN ACT Amending Act Numbered Fourteen hundred and ninety-six by extending the time allowed for the operations of the several boards engaged in the assessment of land values and also authorizing municipal boards of assessors to remain in session during the entire month of December, nineteen hundred and six, and providing for the performance of additional duties by the supervisor of land assessments, should the same be required. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Act Numbered Fourteen hundred and ninety-six, entitled "An Act extending the several periods fixed by law for the performance of the duties of assessors and provincial boards of tax appeals and the central equalizing board for the assessments of land values for the purposes of taxation, imposing penalties upon owners of real estate who fail to declare their property, and extending the time within which land taxes may be paid without penalty," is hereby amended as follows: (a) By extending the time prescribed in paragraph three of section one for the board of tax appeals to receive and hear complaints from December fifteenth, nineteen hundred and six, to March fifteenth, nineteen hundred and seven: Provided, That the provincial board of tax appeals on and after January first, nineteen hundred and seven, shall consist solely of the provincial board of each province, anything in Act Numbered Fourteen hundred and fifty-five, as amended, to the contrary notwithstanding, but the terms of this viso shall not extend to the Provinces of Samar, Cavite, and Isabela until elections for provincial governors in said provinces are held and the governors elected shall have duly qualified and taken possession of their offices. pro (b) By carrying forward for three months in each case the dates fixed in paragraphs four, five, six, seven, and eight of said section and the dates fixed in sections three and six, so as to further extend the time allowed for the operations of the several boards engaged in the assessment of land values. SEC. 2. The municipal boards of assessors provided for by section sixty-three of Act Numbered Eighty-two, known as The Municipal Code, are hereby authorized to remain in session during the entire month of December, nineteen hundred and six, if in their opinion necessary for the interests of the public service, anything in the said section to the contrary notwithstanding. SEC. 3. The Supervisor of Land Assessments, in addition to the duties prescribed by Act Numbered Fourteen hundred and fifty-five, as amended, shall perform such other duties as may be assigned him by the Governor-General. SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred. SEC. 5. This Act shall take effect on its passage. Enacted, December 10, 1906. [No. 1568.] AN ACT To amend section fourteen of Act Numbered Fourteen hundred and seven, entitled "The Reorganization Act," repealing section sixteen of said act and merging the Bureau of Port Works with the Bureau of Navigation. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Section fourteen of Act Numbered Fourteen hundred and seven, entitled "The Reorganization Act," is hereby amended by adding thereto a new subsection lettered (d), as follows: "(d) The Bureau of Port Works is hereby abolished as a bureau and is constituted a division of the Bureau of Navigation, to be known as the Division of Port Works, which shall be in charge of an officer to be known as the Chief of the Division of Port Works, by which the duties and services required of the Bureau of Port Works by law in force at the time of the passage of this Act shall be performed under the general supervision of the Director of Navigation." SEC. 2. Section sixteen of Act Numbered Fourteen hundred and seven, entitled "The Reorganization Act," is hereby repealed. SEC. 3. Whenever an officer of the United States Army is detailed for service as Chief of the Division of Port Works he shall be entitled to a per diem of ten pesos, out of funds appropriated for the Bureau of Navigation. SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of precedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred. SEC. 5. This Act shall take effect on its passage. [No. 1569.] AN ACT Amending section twenty-seven of Act Numbered Fourteen hundred and sixty-one by providing a permanent appropriation for the payment of rewards to persons furnishing original evidence leading to the detection of violations of the provisions of said Act. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Section twenty-seven of Act Numbered Fourteen hundred and sixty-one is hereby amended by adding at the end thereof the following words: "For the purpose of paying such rewards to informers, a permanent appropriation of the sum so required is hereby made out of any moneys collected under the provisions of this Act. SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of precedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred. SEC. 3. This Act shall take effect on its passage. [No. 1570.] AN ACT Amending Act Numbered Eleven hundred and eighty-nine, by relieving the Insular Treasurer of the custody of internal-revenue stamps and cedulas, and placing the same in the custody of the Collector of Internal Revenue. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Section six of Act Numbered Eleven hundred and eighty-nine is hereby amended so as to read as follows: SEC. 6. The necessary adhesive stamps for the payment of taxes in this Act provided and the necessary blank cedulas shall be printed upon the requisition of the Collector of Internal Revenue in such denominations and amounts as he shall designate, and shall remain in his custody and he shall be responsible for them until disposed of as in this Act provided. The Collector of Internal Revenue shall distribute them to provincial treasurers or other collectors of internal revenue as the law requires, and shall make monthly reports to the Auditor of the number of blank cedulas and stamps received and issued during the preceding month and the number on hand at the close of the month." SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred. SEC. 3. This Act shall take effect on its [No. 1571.] passage. AN ACT Amending sections seventy-four and one hundred and seven of Act Numbered Eleven hundred and eighty-nine, as amended. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Act Numbered Eleven hundred and eighty-nine, entitled "The Internal Revenue Law of Nineteen hundred and four," as amended, is hereby further amended as follows: (a) By striking out in section seventy-four, as amended by paragraph (c) of section one of Act Numbered Thirteen hundred and thirty-eight, and paragraph (a) of section one of Act Numbered Fourteen hundred and seventeen, the words "nineteen hundred and seven," and inserting in lieu thereof the words "nineteen hundred and eight." (b) By striking out in section one hundred and seven, as amended by paragraph (f) of section one of Act Numbered Thirteen hundred and thirty-eight, and paragraph (b) of section one of Act Numbered Fourteen hundred and seventeen, the words "nineteen hundred and seven," and inserting in lieu thereof the words "nineteen hundred and eight." SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with |